Disclosure on Measures to Prevent Corruption Risks: A Study of Italian Local Governments

ABSTRACT

This article investigates the characteristics of the disclosures of anticorruption measures that Italian local governments (LGs) publish to increase transparency, public accountability, and citizens’ trust in public administration. The analysis of the anticorruption plans of a sample of Italian LGs shows that this type of disclosure might be a way of repairing organizational legitimacy after an occurrence of corruption. More external directors in the governing body also increase the pressure on LG managers to publish information about anticorruption measures. Finally, larger LGs demonstrate a greater propensity to provide information on the actions implemented to mitigate corruption risks.

KEYWORDS:

• Anticorruption measures
• Italy
• risk disclosure
• risk management